{
  "id": "ELE_INSTALLMENT_AGREEMENT",
  "name": "Guaranteed Installment Agreements",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Individual taxpayers with liability under $10,000 (excluding interest/penalties) who have filed and paid on time for the last 5 years and are unable to pay immediately.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "The IRS is required to enter into an installment agreement for individuals with liabilities under $10,000, allowing for the deferral of the full tax payment over a 3-year period.",
  "irc_reference": "IRC §6159",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}